VAT Inspectors (Investigations)

HC Deb 01 November 1976 vol 918 cc480-1W

Mr. Steen

asked the Chancellor of the Exchequer to what extent VAT inspectors keep premises under surveillance.

Mr. Robert Sheldon

In the normal way VAT officers do not keep premises under surveillance. Only if necessary in connection with the investigation of fraud might such surveillance be carried out; but this would be exceptional.

Mr. Steen

asked the Chancellor of the Exchequer what powers VAT inspectors possess in relation to tapping telephone conversations.

Mr. Robert Sheldon

None.

Mr. Steen

asked the Chancellor of the Exchequer what powers exist for compensation of business loss caused by the investigations of VAT inspectors.

Mr. Robert Sheldon

I would refer the hon. Member to the comments I made on this subject during the Report stage debate on the Finance Bill on 13th July.—[Vol. 915, c. 564–74.]

Mr. Steen

asked the Chancellor of the Exchequer (1) whether he will make a statement as to the powers of VAT inspectors;

(2) whether VAT inspectors have powers to search premises without the consent of the owner;

(3) whether VAT inspectors are allowed to contact private customers of firms in order to check information.

Mr. Robert Sheldon

VAT officers powers are contained in the Finance Act 1972. In particular, Section 35 refers to the furnishing of information and production of documents and Section 37 to the powers of entry and search of premises.